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19

Jan
2023

Legal news

Companies and taxation

Public law

19/ Jan
2023

Legal news

Companies and taxation — Public law

RCI◾New: teleservice, amounts for registration and issuance of copies, extracts or certificates, authorised access

Sovereign Order no. 9.614 of 15th December 2022 further amended (after Sovereign Order no. 9.253 of 12th May 2022) Sovereign Order n° 2.853 of 22nd June 1962 implementing Act n° 721 of 27th December 1961 instituting a Trade and Industry Register (Répertoire du commerce et de l'industrie - "RCI"), as regards :

  • the amounts charged for the completion of registration formalities, amendments to registrations and five-yearly declarations, as well as the issue of copies, extracts or certificates (Article 4) ;
  • the management of the RCI in electronic form (Article 5);
  • access to the RCI by public authorities authorised by virtue of their powers (new Article 5bis).

* * *

The amounts for registration and the issue of copies, extracts or certificates:

The separate treatment of public limited liability companies which had been incorporated by Sovereign Order no. 9.253 of 12th May 2022 has been abandoned. Article 4 of Sovereign Order no. 2.853 of 22nd June 1962 is thus amended as follows:

Amounts for registration, modification of registration and five-yearly declarations:

  • for the registration of a legal person, with the exception of a company limited by shares [replacing "anonyme"] or for the five-yearly declaration relating to such registration: €75 [compared to €65 before 12 May 2022];
  • for the registration of a company limited by shares [replacing "anonyme"], or for the five-yearly declaration relating to such registration: €100 [compared with €65 before 12 May 2022];
  • for the registration of a natural person, or for the five-yearly declaration relating to that registration: €55 [compared with €45 before 12 May 2022] ;
  • for each amending or supplementary registration, with the exception of a company limited by shares (replacing "anonyme"): €25 [compared with €15 before 12 May 2022] ;
  • for each amending or supplementary registration of a company limited by shares [replacing "anonyme"]: €50 [compared with €15 before 12 May 2022].

Single amount for the issue of copies, extracts or certificates:

  • duty of 15 € [abandoning the distinction between: the natural person or the representative of the legal person (10 €), the representative of a limited company (15 €), third parties (20 €)].

The collection of these duties is established by affixing a single stamp, in application of the provisions of Law no. 1.221 of 9 November 1999 fixing stamp duties (last amended by Law no. 1.528 of 7 July 2022 creating the dematerialised tax stamp).

The new teleservice for purchasing an extract from the RCI (Ebis):

The online purchase of a dematerialised RCI extract, certified as the paper version and reusable, is now possible on the website https://teleservice.gouv.mc/rci

This does not apply to civil companies, statements of pledges or any other document, for which you have to go to the Economic Development Department (Direction de l'Expansion Economique).

Access to the RCI by authorised public authorities:

The new Article 5bis sets out the list of authorities authorised to access, by virtue of their duties, all or part of the information contained in the RCI:

1°) specially commissioned and sworn agents of the Service d'Information sur les Circuits Financiers (SICCFIN);
2°) Judges and magistrates of the public prosecutor's office within the framework of their mission;
3°) Judicial police officers of the Public Security Directorate (Direction des Services Judiciaires) acting on the written requisition of the Public Prosecutor or on the delegation of an investigating judge;
4°) specially authorised agents of the Directorate of Tax Services (Direction des Services Fiscaux).

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